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PENERAPAN SIX SIGMA PADA PENGENDALIAN KUALITAS PROSES PRODUKSI GOOD DAY CAPPUCINNO I.G.A Sri Deviyanti; Iman Supriadi
Matrik : Jurnal Manajemen dan Teknik Industri Produksi Vol 12 No 2 (2012)
Publisher : Prodi Teknik Industri Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.30587/matrik.v12i2.392

Abstract

Penelitian ini menggambarkan bagaimana aplikasi metode Six Sigma digunakan untuk melakukan perbaikan kualitas pada perusahaan manufaktur yang memproduksi produk Good day Cappucinno. Pendekatan DMAIC dipakai untuk menganalisa dan melakukan perbaikan produk Good day Cappucinno karena tingginya variabilitas dan cacat dibanding produk lain. Perbaikan kualitas di fokuskan pada proses yang mempengaruhi terjadinya cacat yaitu pada sub proses mixing dan packing. Penentuan proyek Six Sigma didasarkan atas proses dan jenis cacat pada setiap sub proses. Pendekatan FMEA mampu memberi rekomendasi perbaikan kualitas. Evaluasi dari hasil perbaikan penting untuk dilakukan karena beberapa implementasi perbaikan kualitas tidak berjalan sesuai dengan rencana. Pelaksanaan perbaikan kualitas dengan Six Sigma perlu dilakukan secara serentak dan dilakukan penggambaran dan pendefinisian yang sistematis dan keseluruhan agar pemetaan permasalahan kualitas dapat terlihat secara menyuluruh.Usaha ini akan sangat membantu perusahaan didalam membentuk tim-tim Six Sigma di keseluruhan department dan line produksi. Adanya usaha ini akan menyebabkan lingkungan kerja akan semakin kondusif dan budaya “peduli kualitas” akan mudah terbentuk di perusahaan. Dalam perbaikan Good day Cappucinno di PT Santos Jaya Abadi menunjukkan bahwa tidak semua rencana perbaikan mampu menurunkan DPMO atau meningkatkan nilai Sigmanya mungkin karena pelaksanaan perbaikan di lapangan tidak berjalan dengan baik atau kurang efektif. Oleh karena itu penting bagi perusahaan melakukan evaluasi secara berkala untuk memastikan langkah pelaksanaan perbaikan dilapangan benar-benar berjalan dengan baik dan mengikuti prosedur yang telah direncanakan.
Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0 Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v1i2.58

Abstract

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business globe
INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Supriadi, Iman
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.734 KB) | DOI: 10.29062/mahardika.v18i3.178

Abstract

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.
PENDAMPINGAN KEWIRAUSAHAAN MELALUI PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM BERBASIS SAK EMKM Supriadi, Iman
Manajerial : Jurnal Manajemen dan Sistem Informasi Vol 19, No 2 (2020): Manajerial: Jurnal Manajemen dan Sistem Informasi
Publisher : Program Studi Pendidikan Manajemen Perkantoran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/manajerial.v19i2.23739

Abstract

Financial statements are related to financial information in a company which can be utilized to break down the organization's circumstance and evaluate the organization's ability in a different period. In the bookkeeping cycle for a period can be found out as indicated by the requirements of day by day, week after week, month to month, quarterly, four months, a half year, or once every year. This examination plans to make it simpler for SMEs to get ready money related reports that are observing the norms that have been in power on January 1, 2018. This exploration is performed at Surabaya SME Aklirik, who has not made money related reports following SAK EMKM. This exploration utilizes a subjective enlightening technique, which is an investigation portraying an issue. Information assortment is done by perception, meeting, and documentation. This exploration was completed to perceive the issues that occurred at the MSME and to make money related reports adhering to the relevant IFRS EMKM benchmarks. The consequences of this examination show that MSMEs have issues in making money related reports, to be specific the absence of thought with respect to overseeing budget reports and the absence of HR, which are not adequate in making budgetary reports. Fiscal reports dependent on EMKM SAK, to be specific the announcement of money related position, salary proclamation, and notes to the budget summaries.Laporan keuangan merupakan sebuah informasi yang berkaitan keuangan di perusahaan dimana dapat dipakai untuk menganalisa keadaan perusahaan serta menilai kapasitas perusahaan dalam periode tersendiri. Pada siklus akuntansi untuk satu periode bisa dipastikan sesuai keperluan harian, mingguan, bulanan, triwulanan, empat bulan, enam bulan, atau satu tahun sekali. Riset ini mempunyai tujuan untuk mempermudah pelaku UMKM dalam membuat laporan keuangan yang sesuai dengan dengan standard yang sudah berlaku pada 1 Januari 2018. Riset ini dipertunjukkan pada UMKM Surabaya Aklirik yang belum membuat laporan keuangan sesuai SAK EMKM. Riset ini memakai cara deskriptif kualitatif, yang merupakan studi pendeskripsian suatu masalah. Pengambilan data dilaksanakan dengan pengamatan, wawancara, serta dokumentasi. Riset ini dikerjakan untuk mengenali masalah yang berlangsung pada UMKM itu serta untuk membuat laporan keuangan sesuai dengan dengan standard EMKM IFRS yang berlaku. Hasil riset ini memperlihatkan jika UMKM itu mempunyai permasalahan dalam men create laporan keuangan, yakni kurangnya pertimbangan mengenai mengatur laporan keuangan serta kurangnya jumlah Sumber Daya Manusia dimana tidak mencukupi dalam membuat laporan keuangan. Laporan keuangan berdasar EMKM SAK, yakni laporan posisi keuangan, laporan laba rugi, serta catatan atas laporan keuangan.
Desain Balanced Scorecard Terintegrasi Dengan Pendekatan Six Sigma Supriadi, Iman
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 3 No. 1 (2020): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v3i1.203

Abstract

The motivation behind this paper is to give new bits of knowledge into understanding the estimation of incorporating the Balanced Scorecard with Six Sigma. This paper depends on an exhaustive writing audit from BSC and Six Sigma. The writing survey gives the premise to another joining system dependent on the PDCA cycle. The discoveries of this paper show how coordinated frameworks can add further esteem contrasted with the autonomous execution of either BSC or Six Sigma. This investigation gives a structure that can fill in as a reason for the reconciliation of Six Sigma with BSC. This paper adopts another strategy to joining structures by recognizing purposes of incorporation influence through the qualities and shortcomings of BSC and Six Sigma. The fundamental commitment of this paper is that it gives new experiences into seeing how BSC can be coordinated with Six Sigma. In addition, this paper gives guidance for future research that will defeat shortcomings in the manner associations are coordinating BSC with Six Sigma today.
The Effect of Applying Blockchain to The Accounting and Auditing Supriadi, Iman
Ilomata International Journal of Tax and Accounting Vol 1 No 3 (2020): July 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v1i3.101

Abstract

Blockchain provides a extreme brand-brand new method towards document, procedure, as well as keep monetary info and deals. It has actually the prospective towards essentially alter the yard of the bookkeeping occupation as well as improve business community. Within this particular short post, our team talk about the ramifications of Blockchain in the business of bookkeeping as well as bookkeeping. Using a blockchain can help provide clarity on asset ownership and the existence of liabilities, and can dramatically increase efficiency for an accountant. Blockchain offers the potential for accounting and auditing. Blockchain helps auditors to track an account. Blockchain technology for auditors has conducted audit traces that they follow. For an accountant, Blockchain helps reconcile, trace the ownership of assets and authenticate transactions through features found in the technology. Blockchain can be used as a source of verification for data reported by accountants to users of the information generated by accounting
Application In Activity Based Costing (ABC) Calculation of Home Development Cost Prasetyo, Hendra Dwi; Rahardjo, Kusuma Adi; Supriadi, Iman; Kusmayati, Nindya Kartika; Moh Wahib
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v1i4.116

Abstract

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.
Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Supriadi, Iman; Harjanti, Wulandari; Maghfiroh, Rahma Ulfa
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.222

Abstract

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
Analisa Sistem Informasi Akuntansi Pada Penjualan E-Commerce “Jims Honey” Selama Pandemi COVID-19 Taufiq, Ahmad; Nas’ifah, Zanitsa; Supriadi, Iman
AMBITEK Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.952 KB)

Abstract

E-commerce is a digital-based electronic buying and selling system that is easily accessible anywhere, anytime and by anyone. With the current condition of the COVID-19 pandemic, where health protocols are very stressed, many people use e-commerce to meet their needs without having to meet face to face. Jims Honey Gedangan uses this e-commerce system to expand its sales distribution. For sales reports, Jims Honey Gedangan makes an analysis obtained from the use of the Sales Accounting Information System which is then applied to e-commerce as an effort to make sales reports easier. Sellers can supervise their sales by making a recapitulation of the information obtained from the Sales Accounting Information System in e-commerce. In the future, the use of e-commerce systems and the application of the Sales Accounting Information System are expected to be widely used by MSME entrepreneurs to help increase sales and control the turnover of their products during a pandemic.
Analisa Selisih Penjualan Dalam Sistem Informasi Akuntansi Pada PT Khing Guan Sidoarjo Tobing, Herna; Bayu , Aditya; Supriadi, Iman
AMBITEK Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.29 KB)

Abstract

This research was executed to analyze the purpose of the difference in the nominal amount of sales between the two accounting information systems that occurred at PT Khing Guan. The data used are secondary data collected from PT Khing Guan, research and other literature. Where this research method is a qualitative case study comparatively comparing two variables, namely system A and system B which are the accounting information system used at PT Khing Guan. The result of this groundwork is the rounding applied to the total product price excluding PPN in the system which results in a difference when the total of all products sold by PT Khing Guan results in a difference amongst the nominal value in system A and the nominal value in system B. Those result may appear as profit or loss. If the nominal amount in system A is smaller than in system B, then PT Khing Guan will experience an advantage. On the other hand, if the nominal value in system A is greater than that in system B, then PT Khing Guan will suffer a loss